CLA-2-44:RR:NC:2:230 H80872
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a household wall furnishing consisting of a wood framed bulletin board and a wood storage compartment shelf with metal hooks from China
Dear Mr. Hoffacker:
In your letter dated May 3, 2001, on behalf of the Pfaltzgraff Company, you requested a tariff classification ruling.
The ruling was requested on Pfaltzgraff’s item # 093-988-00, described as a “Naturewood Bulletin Board with Push Pins.” A sample of the product was submitted and will be returned to you as you requested.
The sample is a combination household furnishing good consisting of a framed bulletin board, a storage shelf with multiple compartments and metal hooks. The product has hangers on the back and is designed to be hung on a wall. Overall, it measures approximately 23 inches wide by 19 inches high by 4 inches deep. The sample is made mostly of wood which has been painted white and with matching designs and patterns. The entire back of the product, the entire shelf portion and the front frame of the bulletin board are made of wood. The bulletin board has a thin layer of cork, a layer of foam and a cover of textile fabric decorated with criss-crossed ribbons. Included with the bulletin board are three push pins with decorative plastic heads. The shelf is divided into four open 4 inch high compartments. Attached to the front of the shelf are three metal hooks for hanging various articles.
The essential character of the combination household wall furnishing is imparted by the wood because wood comprises the greater area, weight and value of the article.
The applicable subheading for the bulletin board/shelf wall furnishing, item # 093-988-00, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division